Travel Expenses (Outside of Canada)

Are travel expenses outside Canada CRA eligible?

Yes. CRA-eligible medical expenses are not restricted to services provided in Canada. The underlying medical service must independently qualify, and travel costs to reach treatment outside Canada follow the same 40 km and 80 km rules as domestic travel. Because a Health Spending Account reimburses CRA-eligible medical expenses, travel expenses for qualifying out-of-country medical services are eligible for HSA reimbursement.

What Qualifies

• Out-of-country medical services that qualify under paragraph 118.2(2)(a) (e.g., treatment by an authorized medical practitioner, or hospital services at a licensed facility)
• Transportation to and from an out-of-country medical facility when the trip is at least 40 km and equivalent care is unavailable in Canada
• Reasonable meals and accommodation for a trip of at least 80 km to receive out-of-country medical services unavailable in Canada
• Emergency medical care received while travelling internationally, when the medical services themselves are eligible
• Transportation and travel expenses for one attendant when a medical practitioner certifies the patient cannot travel alone
• Services must be provided by practitioners authorized to practice under the laws of the jurisdiction where the service is rendered

What Does Not Qualify

• Medical tourism for elective procedures that are readily available in Canada
• Travel to receive services from a practitioner not authorized to practice in their jurisdiction
• Non-medical travel expenses bundled with a medical trip (e.g., sightseeing, extended vacation stays)
• Cosmetic procedures that do not qualify as eligible medical expenses under subsection 118.2(2) in any jurisdiction

Frequently Asked Questions

Are medical expenses outside Canada CRA eligible?

Yes. Medical expenses paid outside Canada generally qualify under subsection 118.2(2) of the Income Tax Act, provided the underlying medical service meets the applicable requirements. Travel costs follow the same rules as domestic travel under paragraphs 118.2(2)(g) and (h).

Can I claim travel expenses for out-of-country medical treatment through my HSA?

Yes, travel expenses for qualifying medical services outside Canada are reimbursable through a Health Spending Account, subject to the same conditions as domestic medical travel.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Transportation and travel expenses".